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Found 55 articles

The mandatory reversal of portfolio impairment losses and possible solutions

It was also regulated by a transitional provision when the reversion should occur: basically and simplifying, when the value of equity of the investee at year-end exceeded the value of equity at the beginning. With RDL 3/2016, a new reversal was introduced, which in essence constitutes a minimum annual reversal amount.


The MAPIC experience

Manubens Abogados participated in MAPIC, one of the largest European fairs in the international Real Estate market.  Mapic was attended by almost three thousand five hundred companies and over nine thousand participants participated in this edition.


The Directorate General of Taxes admits the deductibility of the expenses of buildings in expectation of rent in the scope of the Corporation Tax

The criterion of the Directorate General of Taxes in relation to the deductibility of the expenses linked to immovable properties in expectation of rent is very clear in the scope of the Tax on the Income of the Physical Persons. The criterion of the General Directorate of Taxes, until October 3, 2016, has been more ambiguous.


The Principality of Andorra is about to implement the amending Protocol to Directive 2003/48 / EC with the European Community on the taxation of savings income. The modification implies in practice the application of the new global standard for the automatic exchange of financial account information.


The Supreme Court opens the possibility to establish large commercial areas outside the consolidated urban network

Recently, a Supreme Court Judgment has been published, which can have a great impact in the field of the management of commercial facilities in Catalonia. The controversy originates with the approval of a modification of the consolidated urban network, which left a Shopping Center outside the TUC.